Wilton Ltd Operates a Wages Control Account Which They Claim

Multiple Choice

Wilton Ltd operates a Wages Control Account which they claim is reconciled each month. How can the auditor test this control?

A) For a sample of the reconciliations in the year, re-perform the calculation to ensure accuracy
B) Review the reconciliations file to verify that the reconciliations were carried out each month in the year to be audited
C) Check that the payments to the tax authorities for deductions from employees pay agree to the control account
D) Observe the clerk carrying out the next reconciliation whilst at the client premises